Slitting machine is equipment that can cut different materials like plastic, paper or metal for various usages. For harder materials, such as sheet metal, blades cannot be used. Instead a modified form of shearing is used. Two cylindrical rolls with matching ribs and grooves are used to cut a large roll into multiple narrower rolls. This slitter rewinder is very economical yet precise; usually more precise than most other cutting processes.

However, the occurrence of rough or irregular edges known as burrs are commonplace on slit edges. Also, the geometry of these rolls is determined by specific tolerances in addition to the type of material and workpiece thickness. Continuous production processes are available under quality strict control for more slitting products.